Lutheran Church of Good Shepherd of Bourbonnais v. Department of Revenue

PRESIDING JUSTICE SLATER

delivered the opinion of the court;

The plaintiff, Lutheran Church of the Good Shepherd of Bourbonnais (the Church), filed a complaint in the circuit court of Kankakee County for administrative review of a decision by the Department of Revenue of the State of Illinois (the Department). The Department denied a real estate tax exemption for two tracts of land owned by the Church. The circuit court initially reversed the Department’s decision and granted the tax exemption. However, following a motion for reconsideration, the circuit court affirmed the Department. Plaintiff…